Tourism tax applies to an optician selling optical goods

ATA/512/1997Cour de justice / Verwaltungskammer26.08.1997Confirmed

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Omnilex-Zusammenfassung

The court held that the tourism promotion tax also applies to an optician whose business includes the sale of binoculars and other optical instruments. The decision confirms the tax’s applicability under Art. 25 para. 3 LTour, despite the taxpayer’s status as an optician rather than a traditional tourism business.

Omnilex-Regeste

Art. 25 al. 3 LTour; scope of the tourism promotion tax; the tax may extend to businesses outside the classic tourism sector where their commercial activity falls within the statutory taxable category. An optician selling binoculars and similar optical instruments is not excluded merely because the enterprise is primarily an optical shop; the decisive factor is the nature of the goods sold and their inclusion in the tax base as defined by the statute.

Gesamter Gesetzestext

Descripteurs

IMPOT; TAXE D'ENCOURAGEMENT AU TOURISME; FIN

Normes

LTour.25 al.3

Résumé

La taxe sur le tourisme concerne aussi un opticien qui vend des articles tels que jumelles et autres instruments d'optique.

Schlagwörter

taxationtourism promotion taxopticianoptical instrumentsbinocularstax base

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Von Omnilex extrahierte Kernrechtsfragen

Kernrechtsfrage

Whether an optician selling binoculars and similar optical instruments is subject to the tourism promotion tax under Art. 25 para. 3 LTour.

Extrahierter Entscheid

Yes. The tax also applies to an optician when the business activity includes the sale of goods such as binoculars and other optical instruments.

Extrahierte Begründung

The court treated the optician’s activity as falling within the scope of the tourism tax rules because the sales concern products typically covered by the statutory tax base.

Tourism tax applies to an optician selling optical goodsKI-generiert